会计工作交接是会计基础工作的一项重要内容。办理好会计工作交接，有利于保持会计工作的连续性，有利于明确会计人员的责任。《中华人民共和国会计法》第二十四条明确规定：“会计人员调动工作或离职，必须与接管人员办清交接手续。”但我们在审计中却发现一些单位如此来... The transfer of accounting work is an important part of accounting basic work. Handling the transfer of accounting work is conducive to maintaining the continuity of accounting work, which is conducive to a clear accountant’s responsibility. Article 24 of the “Accounting Law of the People’s Republic of China” clearly stipulates: “When an accountant transfers his job or leaves a job, he must deal with the person who took over the office.” However, we found in the audit that some units did so ...